SONIA GOKANI, SANDEEP N. BHATT
L. M. Corporation – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
SONIA GOKANI, J.
1. Petitioner is before this Court challenging the proceedings initiated by the show cause notice dated 29.03.2022 issued by the State Tax Officer, Ghatak-11 (Ahmedabad), Gujarat, which culminated into the order dated 28.07.2022 passed by the State Tax Officer canceling the registration of the petitioner Firm under the provisions of Central Goods and Services Tax Act (CBDT) with following reliefs:
(a) To issue a writ in the nature of certiorari and or any other appropriate writs, order or direction for calling of records of proceedings initiated pursuant to show-cause notice dated 29.03.2022 and after perusing the same be pleased to quash and set aside show cause notice dated 29.03.2022 and order dated 28.07.2022 passed thereon by State Tax Officer, Ghatak 11, Ahmedabad and be further pleased to direct restoration of registration bearing number 24AAGHH2510E1ZY;
(b) To pass an ex-parte ad interim order staying the operation, execution and implementation of the order dated 28.07.2022 bearing reference no.ZA240722252266N passed by State Tax Officer, Ghatak 11, Ahmedabad, pend
A.K. Kraipak v. Union of India 1970 1 SCR 457
Abdul Ghaffar vs. State of Bihar 2008 3 SCC 258
Kranti Associates (P) Ltd. vs. Masood Ahmed Khan 2010 9 SCC 496
MRF Mazdoor Sangh v. Commissioner of Labour 2014 (3) ALT 265
Ravi Yashwant Bhoir v. District Collector
Sant Lal Gupta v. Modern Cooperative Group Housing Society Ltd. 2010 13 SCC 336
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